CPP/QPP—2009
Year’s Maximum Pensionable Earnings $46,300.00
Year’s Basic Exemption (by pay period type):
- Annual $3,500.00
- Monthly (12) $291.66
- Semi-Monthly (24) $145.83
- Bi-Weekly (26) $134.61
- Weekly (52) $67.30
Maximum Contributory Earnings $42,800.00
Contribution Rate—Employee/Employer 4.95%
Contribution Rate—Self-Employed 9.9%
Maximum Contribution—Employee/Employer $2,118.60
Maximum Contribution—Self-Employed $4,237.20
EMPLOYMENT INSURANCE—2009
Maximum Annual Insurable Earnings $42,300.00
Premium Rate (Employee) 1.73%*
Premium Rate (Employer, 1.4 x Employee) 2.42%*
Annual Maximum Premium (Employee) $731.79*
Annual Maximum Premium (Employer) $1,024.51*
*Unless a reduced premium rate applies
TD1—PERSONAL TAX CREDIT RETURN (FEDERAL)—2009
Basic Personal Amount $10,100.00
Eligible Dependant or Spouse or Common-Law Partner Amount $10,100.00
Canada Child Tax Benefit-Base Benefit $1,340.00
Pension Income Amount $2,000.00
Age 65 Amount $5,408.00
Disability Amount $7,196.00
Caregiver Amount or Infirm Dependant Amount $4,198.00
Education Amount—Full Time $400.00/month
Education Amount—Part Time $120.00/month
